As we headed into autumn it became clear to the Chancellor that his focus would need to be on how to spend money not how to raise it and the autumn budget was cancelled. A large part of this decision must be down to Mr Sunak not wanting to deliver ‘bad news’ about tax increases and changes in the midst of a possible second wave, a second wave that has sadly now materialised. 

According to the NAO Covid-19 cost tracker, the cos...